文章基本信息

标题：The Integrative Sustainability Business Mentoring Model for Politicize Creative Economy Business Actors in Meeting Tax Compliance
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作者：Jeni Susyanti ; Noor Shodiq Askandar ; Ahmad Dahlan 等
期刊名称：Politik Indonesia: Indonesian Political Science Review
印刷版ISSN：2477-8060
电子版ISSN：2503-4456
出版年度：2021
卷号：6
期号：2
页码：177-193
DOI：10.15294/ipsr.v6i2.29937
语种：English
出版社：Universitas Negeri Semarang
摘要：The creative economy is becoming important because current development is faced with the ability of the state to synergize tax administration, taxpayers, through the support of political commitment, social, cultural, and economic conditions to create the success of national taxation. Taxation is the backbone of state revenue and the creative economy as a forum for the younger generation to channel their creativity in doing business and building the country. The purpose of this research is to conduct a cluster of problematic creative economy business actors; know the integrative sustainable business assistance model for creative economy business actors; know integrative sustainability actions to increase taxpayer compliance, and politicize creative economy business actors. In-depth interviews and documentation obtained data. Determination of data sources using random sampling. The data validity used source triangulation. The data analysis technique used a data analysis model according to Miles and Huberman. The results showed that there are problematic clusters of creative economy business actors divided into culinary services and culinary goods. The need for an integrated sustainable business assistance model for creative economy business actors that involves intellectuals, business people, creative economy community, government, mass media - social media, and resources. Integrative sustainability actions to improve taxpayer compliance and politicize creative economy business actors through expanding tax training with the Business Development Services (BDS) Program, enactment of PP 23 of 2018, simplifying legislation for creative economy business actors with the enactment of the Omnibus Law, to the local government Omnibus Law give authority to the chief executive to provide fiscal incentives to business actors to increase taxpayers.
关键词：integrative sustainability Model;politicize creative economy;tax compliance